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Montana state guide - 6 lessons

How to start an LLC in Montana

Montana forms LLCs entirely online through ePass Montana, the Secretary of State's business filing portal, and charges one of the lowest formation fees in the country at $35. Montana is also one of only five states with no general statewide sales tax, which is part of why it is popular for holding RVs and other high-value vehicles, though doing that from outside Montana carries real legal risk covered later in this guide. This guide covers naming, the registered agent, the ePass filing itself, EIN and Department of Revenue registration, licensing, and the annual report in the order you will need them.

Montana LLC facts at a glance

Montana LLC facts at a glance
Official filing agencyMontana Secretary of State, Business Services Division
Formation documentArticles of Organization
State filing fee$35
Filing methodsOnline through ePass Montana, the Secretary of State's business filing portal
Typical processing (recent)7-10 business days
Typical expedited processing24 hours for an extra $20
Registered agentRequired
Annual Report$20, due April 15
Late penalty$35 total fee if filed after April 15 (versus $20 on time) + involuntary dissolution after 60 days of continued noncompliance
State-level business taxNo franchise tax. 6.75% flat corporate income tax if C-Corp elected.
Publication requirementNone
Online-only filingMontana's Secretary of State processes Articles of Organization through the ePass Montana business filing portal, and an ePass account is required to file. There is no separate paper-filing track for standard LLC formation.
No general statewide sales taxMontana is one of only five states with no general statewide sales tax, alongside Alaska, Delaware, New Hampshire and Oregon. Some tourism-heavy localities levy limited resort taxes, which are separate from a general sales tax.
Annual report fee currently waivedThe statutory annual report fee is $20 if filed on or before April 15, but the Secretary of State has discretionary authority to waive it and has done so every year since 2023, most recently confirming the waiver again for 2026 and announcing it again for 2027. Filing after April 15 costs $35 regardless of the waiver.
Series LLCsMontana allows series LLCs, with a $50 fee for each series member named in the Articles of Organization in addition to the base $35 formation fee.
2026-2027 individual income tax changesHouse Bill 337 replaces Montana's prior individual income tax brackets with a two-rate structure of 4.7% and 5.65% for the 2026 tax year, narrowing further to 4.7% and 5.4% for the 2027 tax year. This affects pass-through LLC members who are Montana residents.

Processing times reflect recent official guidance and change often. Check the Montana Secretary of State, Business Services Division current processing calendar before you rely on a date.

File it yourself

Montana accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.

the Montana Secretary of State's ePass Montana business filing portal

The Montana lessons

  1. 1Name your Montana LLCRequired wording, the distinguishable name standard, and the $10 name reservation.
  2. 2Appoint your Montana registered agentCommercial versus noncommercial agents, the registered office requirement, and updating the appointment.
  3. 3File the Articles of Organization through ePass MontanaThe $35 fee, what the filing asks for, and the online-only process.
  4. 4Get an EIN and register with Montana RevenueThe free IRS EIN, when Department of Revenue registration applies, and opening a bank account.
  5. 5Montana LLC taxes, licenses and the RV registration questionPass-through taxation under HB 337, no franchise tax, industry licensing, and the risk of out-of-state RV registration.
  6. 6Open a bank account and file your Montana annual reportWhat banks require, the April 15 annual report, the current fee waiver, and dissolution risk.
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Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents